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All Journal Studi Kasus Inovasi Ekonomi Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Multidisiplin Sahombu Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Ghofir, Ade
Sekolah Tinggi Ilmu Ekonomi Kusuma Negara
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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Effect of Firm Size and Leverage on Earning Management Ghofir, Ade; Yusuf, Yusuf
Journal of Industrial Engineering & Management Research Vol. 1 No. 3 (2020): Oktober 2020
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.383 KB) | DOI: 10.7777/jiemar.v1i3.81

Abstract

Financial reports provide all the information needed for stakeholders, especially investors, and what investors pay attention to is profit as a proxy for management performance and performance. The more professional the company management is, the more investors' perception is that the more profit is generated. Investors rarely analyze the issuer's condition more fundamentally. Because profit is often the center of attention of investors, thus encouraging management to do things that are not appropriate, namely making the entity look good financially or known as Earnings Management. This study aims to analyze the effect of firm size and leverage on earnings management. The samples of this study were companies in the food and beverage sub-sector on the Indonesia Stock Exchange that published their financial reports in 2014-2018. Data were analyzed using the multiple regression method with the SPSS 23.00 analysis tool. The results showed that firm size and leverage had no significant effect on earnings management.
PENGARUH PRICE EARNING RATIO, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Ade Ghofir
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 1 (2020): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Penelitian menganalisa pengaruh Price Earning Ratio, Current Ratio, dan Debt to Equity Ratio Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013–2017. Dalam penelitian ini Price Earning Ratio, Current Ratio, dan Debt to Equity Ratio sebagai variabel bebas (independen) dan Return Saham sebagai variabel terikat (dependen). Sampel penelitian 7 perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia. Metode penelitian hipotesis ini regresi linear berganda. Analisis menggunakan Statistical Package for Soical Science (SPSS) versi 23. Hasil penelitian bahwa pengaruh Price Earning Ratio, Current Ratio, dan Debt to Equity Ratio secara simultan berpengaruh signifikan terhadap Return Saham. Secara parsial membuktikan bahwa Price Earning Ratio tidak memiliki pengaruh yang signifikan terhadap return saham, Current Ratio memiliki pengaruh yang signifikan terhadap return saham, dan Debt to Equity Ratio tidak memiliki pengaruh signifikan terhadap return saham.
PENGARUH KEPUTUSAN INVESTASI DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN JASA KEUANGAN SUBSEKTOR PERBANKAN Ade Ghofir; Maskhur Hani Fullah
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 3 No 2 (2022): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v3i2.600

Abstract

Penelitian bertujuan untuk mengetahui adanya pengaruh pada keputusan investasi dan struktur modal terhadap profitabilitas perusahaan jasa keuangan subsektor perbankan yang terdaftar pada Bursa Efek Indonesia periode 2016-2020. Pada penelitian ini menggunakan sampel sebanyak 6 perusahaan yang terpilih melalui metode purposive sampling. Data yang dihimpun dianalisis dengan menggunakan metode regresi berganda. Hasil penelitian menunjukkan adanya pengaruh pada keputusan investasi terhadap profitabilitas perusahaan, struktur modal tidak berpengaruh terhadap profitabilitas perusahaan, dan adanya pengaruh secara simultan keputusan investasi dan struktur modal terhadap profitabilitas perusahaan.
Analisa Account Receivabel Days, Account Payable Days, dan Investor Days Terhadap Prioritas Ade Ghofir; Amanda Ayu Ningsih
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 1 No. 3 (2022): Kinerja Perusahaan dan Dunia Perbankan
Publisher : Prisani Cendekia

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Abstract

This study aims to determine the analysis of accounts receivable days, account payable days and inventory days on profitability. The population in this study is a manufacturing company in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange, the number of this population is 14 companies. The sampling technique used in this study is non-probability sampling with purposive sampling, namely the selection of samples based on certain criteria. . The collected data is processed by multiple regression analysis method with SPSS. Researchers chose by taking into account several criteria for population members that were adjusted for the purpose of the study, Account Receivable Days had no and insignificant effect on Profitability
The Role of Cash Conversion Cycle Components in Determining Profitability Ghofir, Ade
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study aims to investigate the role of cash conversion cycle components, namely Account Receivable Days, Account Payable Days, and Inventory Days., in determining the profitability of manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange. Profitability is measured using the Return on Assets (ROA) indicator. Utilizing a quantitative approach, this research applies purposive sampling to select companies that consistently publish annual financial reports during the observation period. The analysis employs multiple linear regression, supported by classical assumption tests to ensure the robustness of the model. The findings demonstrate that each component of the cash conversion cycle affects profitability differently. Account Receivable Days tend to have a negative relationship with profitability, suggesting longer collection periods may hinder performance. Conversely, Account Payable Days show a potential positive influence, indicating that extended payment terms may support liquidity and profitability. Inventory Days also play a significant role, contingent upon the company's operational efficiency. These insights are valuable for financial managers and investors in optimizing working capital management strategies to enhance overall profitability.
Financial and Marketing Determinants of Banking Performance in Indonesia: A Systematic Literature Review Ghofir, Ade; Maftuchach, Viniyati
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Abstract

This study conducts a systematic literature review to synthesize the financial and marketing determinants of banking performance in Indonesia. Drawing on Scopus-indexed empirical studies, the review integrates evidence on how traditional financial fundamentals, such as capital adequacy, asset quality, liquidity, and operational efficiency and marketing-based constructs, including service quality, customer satisfaction, loyalty, trust, and digital banking adoption, shape bank performance outcomes. The findings indicate that financial determinants remain the dominant predictors of profitability and stability, reflecting the prudential orientation of Indonesia’s banking regulatory environment. At the same time, marketing determinants increasingly function as strategic complements by enhancing customer retention and revenue stability in a competitive and digitally mediated market. However, the literature remains fragmented, with limited integrative models explicitly linking financial robustness to customer-based value creation. This review contributes by mapping dominant determinant clusters, identifying methodological and conceptual gaps, and proposing directions for integrative future research. The findings offer practical implications for bank managers and policymakers in designing performance strategies that are simultaneously financially robust and market-responsive to support sustainable competitiveness in Indonesia’s banking sector.
PENINGKATAN KAPASITAS UMKM MELALUI PRAKTIK PENYUSUNAN LAPORAN KEUANGAN BERBASIS OTOMATISASI MICROSOFT EXCEL Wati, Lela Nurlaela; Momon, Momon; Ghofir, Ade; Rahsilaputeri, Maharini; Reresimi, Meissa; Maftuchach, Viniyati
Studi Kasus Inovasi Ekonomi Vol. 10 No. 01 (2026)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v10i01.44487

Abstract

Permasalahan utama yang masih banyak dihadapi oleh pelaku usaha mikro kecil dan menengah (UMKM), khususnya pada usaha mikro dan kecil (UMK) adalah rendahnya kualitas pencatatan dan pelaporan keuangan, yang berdampak pada lemahnya pengambilan keputusan usaha, terbatasnya akses terhadap pembiayaan formal, serta rendahnya keberlanjutan bisnis. Kondisi tersebut menunjukkan perlunya upaya pemberdayaan yang tidak hanya bersifat teoritis, tetapi juga aplikatif dan mudah diimplementasikan oleh pelaku usaha. Kegiatan Pengabdian kepada Masyarakat (PKM) yang dilaksanakan oleh Tim PKM Universitas Teknologi Muhammadiyah Jakarta bertujuan untuk meningkatkan literasi keuangan digital dan keterampilan pelaku UMKM dalam menyusun laporan keuangan melalui pemanfaatan otomatisasi berbasis Microsoft Excel. Metode pelaksanaan kegiatan mencakup tahapan sosialisasi, pelatihan praktis, pendampingan intensif, serta evaluasi hasil pembelajaran melalui pre-test dan post-test. Analisis data dilakukan menggunakan uji paired t-test untuk menguji hipotesis adanya peningkatan pemahaman peserta setelah mengikuti pelatihan. Hasil kegiatan menunjukkan bahwa pelatihan literasi keuangan dengan pendekatan berbasis praktik menggunakan templat Excel yang disesuaikan dengan karakteristik usaha mikro mampu meningkatkan pemahaman dan keterampilan peserta secara signifikan. Peningkatan tersebut terlihat pada kemampuan peserta dalam melakukan pencatatan transaksi, menyusun laporan laba rugi, laporan arus kas, dan neraca sederhana secara otomatis. Nilai rata-rata pre-test sebesar 75,22% meningkat menjadi 92,61% pada post-test, dengan selisih peningkatan sebesar 17,39, yang menunjukkan adanya perubahan positif setelah intervensi pelatihan diberikan. Temuan ini menegaskan bahwa pelatihan literasi keuangan dan penyusunan laporan keuangan berbasis Microsoft Excel merupakan strategi yang efektif untuk meningkatkan kemampuan manajerial keuangan pelaku UMKM. Dengan demikian, program ini dapat menjadi model pemberdayaan yang relevan dan berkelanjutan dalam mendukung penguatan tata kelola keuangan UMKM serta mendorong daya saing usaha di tingkat lokal maupun nasional.
Co-Authors Amanda Ayu Ningsih Maftuchach, Viniyati Maharini - Rahsilaputeri Maskhur Hani Fullah Momon Momon, Momon Reresimi, Meissa Wati, Lela Nurlaela Yusuf Yusuf